The Institute of Chartered Accountants of India
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Syllabus for Chartered Accountancy - Final
PAPER – 1: FINANCIAL REPORTING
PAPER – 2: STRATEGIC FINANCIAL MANAGEMENT
PAPER – 3: ADVANCED AUDITING AND PROFESSIONAL ETHICS
PAPER – 4: CORPORATE AND ECONOMIC LAWS
PAPER – 5: STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION
PAPER – 6: ELECTIVE PAPER
PAPER – 7: DIRECT TAX LAWS AND INTERNATIONAL TAXATION
PAPER – 8: NDIRECT TAX LAWS
Paper - 1 : Financial Reporting
Objective:
(a) To acquire the ability to integrate and solve problems in practical scenarios on Accounting Standards, Guidance Notes and Indian Accounting Standards for deciding the appropriate accounting treatment and formulating suitable accounting policies.
(b) To develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem solving.
Contents:
1. Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28. (The students will also be required to apply other Accounting Standards if applicable in any of the questions).2. Application of Guidance Notes issued by ICAI on specified accounting aspects.
3. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS).
4. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements
5. Consolidated and Separate Financial Statements (as per Ind AS)
6. Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments and Share Based Payment)
7. Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
8. Accounting and Reporting of Financial Instruments (as per Ind AS)
9. Accounting for Share Based Payment (as per Ind AS)
10. Analysis of Financial Statements Common defects in financial statements of corporate entities
11. Accounting for Carbon Credits
12. Accounting for E-commerce
13. Emerging trends in Reporting (i) Integrated Reporting (ii) Corporate Social Responsibility Reporting (iii) Human Resource Reporting (iv) Value Added Statement
Paper - 1 : Financial Reporting
Objective:
(a) To acquire the ability to integrate and solve problems in practical scenarios on Accounting Standards, Guidance Notes and Indian Accounting Standards for deciding the appropriate accounting treatment and formulating suitable accounting policies.
(b) To develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem solving.
Contents:
1. Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28. (The students will also be required to apply other Accounting Standards if applicable in any of the questions).2. Application of Guidance Notes issued by ICAI on specified accounting aspects.
3. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS).
4. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements
5. Consolidated and Separate Financial Statements (as per Ind AS)
6. Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments and Share Based Payment)
7. Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
8. Accounting and Reporting of Financial Instruments (as per Ind AS)
9. Accounting for Share Based Payment (as per Ind AS)
10. Analysis of Financial Statements Common defects in financial statements of corporate entities
11. Accounting for Carbon Credits
12. Accounting for E-commerce
13. Emerging trends in Reporting (i) Integrated Reporting (ii) Corporate Social Responsibility Reporting (iii) Human Resource Reporting (iv) Value Added Statement
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